The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?
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21. Aug. 2015
Über diesen Artikel
Online veröffentlicht: 21. Aug. 2015
Seitenbereich: 32 - 40
Eingereicht: 01. Mai 2015
Akzeptiert: 01. Juli 2015
DOI: https://doi.org/10.1515/ngoe-2015-0016
Schlüsselwörter
© Robert Horvat et al.
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
The contribution juxtaposes the traditional neutralistic view on the role of accounting in a society as an activity of independent and unbiased measurement and presentation of real economic phenomena with the extended view on accounting as a socio-political practice and ideology. It also shows how the latter view impacts the understanding of the role of accounting and its reactions in light of the recent global financial crisis.